Custom, Excise & Service Tax Tribunal
M/S. State Bank Of Bikaner And Jaipur vs Cce, Jaipur-Ii on 11 November, 2013
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, NEW DELHI
COURT NO. III
Excise Appeal No. 3499/2010-EX[SM]
[Arising out of Order-In-Appeal No. 281(CB)ST/JPR-ll/2010 dated 12.08.2010 passed by CCE, Jaipur-l]
For approval and signature:
Honble Ms. Archana Wadhwa, Judicial Member
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Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
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Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
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Whether Their Lordships wish to see the fair copy of the Order?
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Whether Order is to be circulated to the Departmental authorities?
M/s. State Bank of Bikaner And Jaipur Appellant
Vs.
CCE, Jaipur-II Respondent
Appearance:
Ms. Rashi, Advocate for the Appellant Shri B.B. Sharma, AR for the Respondent Coram: Honble Ms. Archana Wadhwa, Judicial Member Date of Hearing: 11.11.2013 FO ORDER NO. 58293/2013_ Per Ms. Archana Wadhwa:
The issue required to be decided in the present appeal is as to whether the appellant, who provide food and refreshment to their management trainees, during the course of trainees programme, are entitled to the benefit of Cenvat credit of service tax paid on such services.
2. I find that the issue is no more res-integra and stand settled by the Larger Bench of the Tribunal in the case of Commissioner Vs. GTC Industries Ltd. 2008 (12) STR 468 (Tribunal-LB). The other decision in the case of CCE Vs. ACE Designers Ltd. 2012 (26) STR 193 (Kar.), as also in the case of CCE, Bangalore Vs. Bell Ceramics Ltd. 2012 (25) STR 428 (Kar.) have also held that the service tax paid on the outdoor Catering service provided to employees are eligible cenvatable services. To the same effect is the decision of the Gujarat High Court in the case of CCE, Ahmedabad Vs. Ferroma Tik Milacron India Ltd. 2011 (21) STR 8 (Guj.).
2. Inasmuch as the issues stand decided by the above referred decision of the Tribunal, I set aside the impugned order and allow the appeal with consequential relief to the appellant.
(Pronounce in the open Court) (Archana Wadhwa) Member (Judicial) Jyoti* ??
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